Napoli would be prepared to listen to offers for star men Ezequiel Lavezzi, Edinson Cavani and Marek Hamsik.
The trio will be the main threat to Chelsea in Tuesday night's UEFA Champions League last 16 first leg after scoring 35 goals between them this season.
Premier League club Chelsea and table-topping Manchester City have been linked with bids and Napoli owner and film entrepreneur Aurelio Di Laurentiis has not ruled out sales.
"If they have the money to pay, I am waiting for the offers," Di Laurentiis is quoted as saying in the Daily Mirror.
"There is never a real price. The price is what the clubs need and what is the hot moment of negotiation.
"They are all fantastic players. We have a lot of fantastic players. I don't expect anything. Thanks to God, I don't need the money from anyone. I am rich enough to survive.
"But if somebody wants to make an offer, we are here to listen. You never close the door to anyone because we are polite.
"If someone wants to make an offer, they can make an offer. We can laugh off their offer if we are not satisfied or we can say, 'Let's sit down and discuss this'.
"In life, there is always a price for everything. It is just a question of the right moment and the right people."